Featured Publications
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Developing Nations
Creación y Desarrollo de un Órgano Profesional de Contabilidad (Versión Downloadable)
Esta Guía para la creación y desarrollo de un órgano profesional de contabilidad ha sido preparada por el Comité de Países en desarrollo de la IFAC. La Guía ofrece orientación práctica sobre la función de la profesión contable y las funciones y responsabilidades de los órganos profesionales de contabilidad. Tiene como objeto servir de instrumento práctico para quienes participan en la creación de un órgano profesional de contabilidad, y en el desarrollo de órganos profesionales de contabilidad existentes.
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Public Sector Accounting
International Public Sector Accounting Standards (IPSASs) and Statistical Bases of Financial Reporting: An Analysis of Differences and Recommendations for Convergence
This research report details the differences between financial reporting in accordance with IPSASs and statistical reporting in accordance with the International Monetary Fund's "Government Finance Statistics Manual 2001," Eurostat's "European System of Accounts 1993" and "ESA95 Manual on Government Deficit and Debt," and the UN's "System of National Accounts 1993."
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Professional Accountants in Business
Developments in Performance Measurement Structures in Public Sector Entities
As part of its mission to serve all professional accountants in business, including those working in the public sector, IFAC’s Professional Accountants in Business (PAIB) Committee has conducted a survey to obtain information about the financial and non-financial performance measurement and reporting processes in various public sector entities around the world.
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Forum of Firms
Tone at the Top and Audit Quality
This paper summarizes current practice in several of the largest networks of international accounting firm and examines how setting the right tone can positively influence audit quality.
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Individuals and organizations can opt to buy all or a portion of these materials in either a print or online format. Some materials are only available online and are free of charge.
The policies and fees in the IFAC Bookstore apply to individual use only. Firms or other organizations seeking the rights to a wider distribution through, for example, an intranet, should contact the publications department for volume licensing and pricing. To obtain additional information, you may call Ms. Yansa Morel at IFAC at +1-212-286-9344.
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